All about GST in Australia – GST law and commentary

Commissioner of Taxation v CPG Group Pty Ltd [2025] FCAFC 147 – goods and services tax – taxable supplies – GST liabilities – creditable acquisitions – input tax credits – precious metal – GST-free – input taxed – anti-avoidance provisions – third parties entered into or carried out dishonest scheme for creation of taxable supplies of precious metal ending with non-payment of GST liabilities – taxpayer got GST benefits from scheme – Administrative Appeals Tribunal found getting taxpayer a GST benefit from the scheme was not the dominant purpose or principal effect of the scheme – Tribunal found getting taxpayer a GST benefit was a facilitative purpose of an ultimate (dishonest) dominant purpose of non-payment of GST liability – Tribunal found that principal effect of scheme was changing the form of precious metal – whether Tribunal misconstrued and misapplied the statutory tests for dominant purpose and principal effect – whether the Tribunal failed to take into account the object or purpose of Div 165 as a mandatory relevant consideration – whether Tribunal failed to consider if getting taxpayer a GST benefit and non-payment of GST liability were composite dominant purposes – whether Tribunal failed to consider the importance of the taxpayer getting input tax credits to the economic feasibility of the scheme

Commissioner of Taxation v Complete Success Solutions Pty Ltd ATF Complete Success Solutions Trust [2023] FCAFC 19 – oods and services tax – precious metal – scrap gold – appeal and cross-appeal – where Administrative Appeals Tribunalconsidered taxpayer’s entitlement to input tax credits in the periods 1 August 2016 to 30 November 2016 (First Period) and 1 December 2016 to 31 January 2017 (Second Period) – where Commissioner accepted that some supplies made to a “dealer in precious metal” within the meaning of the A New Tax System (Goods and Services Tax) Act 1999(Cth) (GST Act) – First Period remitted for reconsideration – Div 165 of the GST Act – whether the Tribunal erred in its approach to Div 165 – Second Period remitted for reconsideration

• HNMF and Commissioner of Taxation (Taxation) [2023] AATA 4067 – general anti-avoidance provision – gold industry – whether it would be concluded an entity entered into scheme for sole or dominant purpose of obtaining a GST benefit – whether obtaining a GST benefit the principal effect of scheme – decision set aside
• ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation [2020] FCAFC 190 – procedural fairness – where the Tribunal made adverse knowledge findings on the basis of two emails and the transcript of a compulsory examination that had not been the subject of any cross-examination or any submissions by the parties – whether the Tribunal denied the taxpayer procedural fairness – whether any denial of procedural fairness was material – goods and services tax – anti-avoidance provisions – where the Tribunal found (in the alternative to its conclusion regarding construction) that the anti-avoidance provisions applied – whether the Tribunal erred in its approach to the anti-avoidance provisions, in particular the issues of dominant purpose and principal effect
• ACN 154 520 199 Pty Ltd (In Liq) and Commissioner of Taxation (Taxation) [2019] AATA 5981 – GST – input tax credits – gold industry – creditable acquisition – whether applicant made first supply of that precious metal after its refining – meaning of precious metal – meaning of refining – whether ordinary or trade meaning – interpretation of word in statutory context – general anti-avoidance provisions – whether taxpayer engaged in scheme – whether taxpayer obtained a GST benefit – whether an entity that entered into or carried out the scheme or part of the scheme did so with the sole or dominant purpose of the taxpayer getting a GST benefit from the scheme – whether the principal effect of the scheme or of part of the scheme is that the taxpayer gets the GST benefit from the scheme – round robin arrangement – objection decision regarding assessments of net amount of GST affirmed

Commissioner of Taxation v ACN 154 520 199 Pty Ltd (in liquidation) [2025] FCAFC 146 – goods and services tax – taxable supplies – GST liabilities – creditable acquisitions – input tax credits – precious metal – GST-free – input taxed – anti-avoidance provisions – third parties entered into or carried out dishonest scheme for creation of taxable supplies of precious metal ending with non-payment of GST liabilities – taxpayer got GST benefits from scheme – Administrative Appeals Tribunal found getting taxpayer a GST benefit from the scheme was not the dominant purpose or principal effect of the scheme – Tribunal found getting taxpayer a GST benefit was a facilitative purpose of an ultimate (dishonest) dominant purpose of non-payment of GST liability – Tribunal found that principal effect of scheme was changing the form of precious metal – whether Tribunal misconstrued and misapplied the statutory tests for dominant purpose and principal effect – whether the Tribunal failed to take into account the object or purpose of Div 165 as a mandatory relevant consideration – whether Tribunal failed to consider if getting taxpayer a GST benefit and non-payment of GST liability were composite dominant purposes – whether Tribunal failed to consider the importance of the taxpayer getting input tax credits to the economic feasibility of the scheme

GHTZ and Commissioner of Taxation (Taxation) [2024] AATA 453 – LUXURY CAR TAX – whether Applicant entitled to decreasing luxury car tax adjustments – whether refusal to accept a quote is contrary to the statute – whether Applicant was acting as agent for an undisclosed principle – whether Applicant acted as trustee for other entities – whether transactions were shams – whether s 15-30 of the A New Tax System (Luxury Car Tax) Act 1999 should be construed in the light of its heading and other context – whether Division 165 of A New Tax System (Goods and Services Tax) Act 1999 applies

• STNK and Commissioner of Taxation (Taxation) [2021] AATA 3399 – GOODS AND SERVICES TAX – whether the applicant made a GST-free supply as the exporter of goods – relevance of whether applicant held title to goods at time of export – whether general anti-avoidance rule applies – whether dominant purpose or principal effect of scheme for applicant to obtain input tax credits – where applicant had no knowledge of and obtained no substantial benefit from scheme – held applicant exported goods – held general anti-avoidance rule does not apply – decision set aside